錦明
323022.10−0.45−2.00%收盤・資料日 2026-11-06
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q230.85%261.03%246.34%−25.9 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 30.85% | 261.03% | 246.34% | −25.9 |
| 2026 Q1 | 27.49% | 262.60% | 247.64% | −27.1 |
| 2025 Q4 | 23.95% | 346.90% | 328.20% | −22.3 |
| 2025 Q3 | 26.45% | 285.85% | 270.68% | −24.9 |
| 2025 Q2 | 24.04% | 332.93% | 317.86% | −48.3 |
| 2025 Q1 | 17.29% | 518.68% | 474.78% | −11.0 |
| 2024 Q4 | 17.75% | 565.68% | 528.71% | 14.3 |
| 2024 Q3 | 19.44% | 613.41% | 587.11% | −22.8 |
| 2024 Q2 | 26.45% | 445.45% | 419.95% | 173.9 |
| 2024 Q1 | 58.15% | 111.52% | 104.00% | −4.0 |
| 2023 Q4 | 52.32% | 120.26% | 109.56% | 4.6 |
| 2023 Q3 | 59.94% | 147.91% | 136.65% | −8.7 |
| 2023 Q2 | 57.96% | 122.40% | 107.74% | −5.6 |
| 2023 Q1 | 56.96% | 123.48% | 107.81% | −10.8 |
| 2022 Q4 | 54.02% | 135.60% | 118.73% | −8.7 |
| 2022 Q3 | 54.87% | 147.62% | 132.89% | −3.9 |
| 2022 Q2 | 54.72% | 150.95% | 134.70% | −0.8 |
| 2022 Q1 | 55.11% | 154.46% | 137.25% | −3.2 |
| 2021 Q4 | 54.36% | 163.80% | 145.49% | −6.5 |
| 2021 Q3 | 43.30% | 181.63% | 161.13% | 2.2 |
經營效率單位：天
2026 Q2132.9 天38.7 天56.1 天171.6 天115.5 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 存貨週轉天數 | 應付帳款週轉天數 | 營業週期 | 現金轉換循環 |
|---|---|---|---|---|---|
| 2026 Q2 | 132.9 | 38.7 | 56.1 | 171.6 | 115.5 |
| 2026 Q1 | 134.2 | 35.4 | 49.7 | 169.6 | 119.8 |
| 2025 Q4 | 131.8 | 37.7 | 53.2 | 169.5 | 116.2 |
| 2025 Q3 | 143.5 | 40.1 | 53.3 | 183.5 | 130.2 |
| 2025 Q2 | 170.6 | 35.4 | 48.3 | 206.0 | 157.7 |
| 2025 Q1 | 138.4 | 34.1 | 53.1 | 172.5 | 119.5 |
| 2024 Q4 | 151.5 | 33.8 | 51.1 | 185.3 | 134.2 |
| 2024 Q3 | 137.6 | 35.7 | 49.2 | 173.3 | 124.1 |
| 2024 Q2 | 142.1 | 37.0 | 50.2 | 179.1 | 128.9 |
| 2024 Q1 | 200.3 | 43.2 | 82.1 | 243.5 | 161.4 |
| 2023 Q4 | 151.9 | 28.8 | 72.6 | 180.7 | 108.1 |
| 2023 Q3 | 147.8 | 30.3 | 67.1 | 178.1 | 111.0 |
| 2023 Q2 | 118.3 | 33.7 | 52.6 | 152.0 | 99.3 |
| 2023 Q1 | 176.6 | 51.5 | 67.7 | 228.1 | 160.4 |
| 2022 Q4 | 162.4 | 39.0 | 55.7 | 201.4 | 145.7 |
| 2022 Q3 | 164.1 | 36.2 | 53.3 | 200.3 | 147.1 |
| 2022 Q2 | 160.9 | 39.4 | 57.5 | 200.3 | 142.8 |
| 2022 Q1 | 156.1 | 38.1 | 61.9 | 194.2 | 132.3 |
| 2021 Q4 | 151.4 | 34.8 | 62.0 | 186.2 | 124.2 |
| 2021 Q3 | 139.6 | 31.9 | 60.9 | 171.5 | 110.6 |
現金流單位：億元
2026 Q2−0.25 億元−0.18 億元−0.43 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −0.25 | −0.18 | −0.43 |
| 2026 Q1 | −0.46 | −0.07 | −0.54 |
| 2025 Q4 | −0.02 | −0.13 | −0.15 |
| 2025 Q3 | 0.25 | −0.10 | 0.15 |
| 2025 Q2 | 0.08 | −0.11 | −0.03 |
| 2025 Q1 | −0.14 | −0.13 | −0.28 |
| 2024 Q4 | 0.18 | −0.27 | −0.08 |
| 2024 Q3 | −0.36 | −0.16 | −0.52 |
| 2024 Q2 | −2.13 | −0.09 | −2.22 |
| 2024 Q1 | 2.86 | −0.13 | 2.74 |
| 2023 Q4 | 0.06 | −0.27 | −0.21 |
| 2023 Q3 | −0.31 | −0.12 | −0.43 |
| 2023 Q2 | −0.10 | −0.19 | −0.30 |
| 2023 Q1 | −0.02 | −0.12 | −0.14 |
| 2022 Q4 | 0.37 | −0.12 | 0.25 |
| 2022 Q3 | 0.19 | −0.16 | 0.03 |
| 2022 Q2 | 0.51 | −0.37 | 0.14 |
| 2022 Q1 | 0.09 | −0.15 | −0.06 |
| 2021 Q4 | 0.20 | −3.20 | −3.00 |
| 2021 Q3 | 0.41 | −0.21 | 0.20 |